Jack Parton has approached Madelene Company with a special order for Product V135. Capacity exists to satisfy the special order. Unit costs to manufacture and sell Product V135 are as follows: Direct materials, $8; Direct Labour, $4; Variable Manufacturing Overhead, $9; Fixed Manufacturing Costs, $5; Fixed Selling Costs, $2; Fixed General & Administrative Costs, $7; What would the minimum special-order price be, if Madelene Company requires a 10% of profit?